عرض العناصر حسب علامة : IFRS
الإثنين, 25 سبتمبر 2023 06:43
سيقوم مجلس معايير المحاسبة الدولية باستكشاف طرق تحسين الإبلاغ عن حالات عدم اليقين المتعلقة بالمناخ
قرر مجلس معايير المحاسبة الدولية اليوم استكشاف الإجراءات المستهدفة لتحسين الإبلاغ عن حالات عدم اليقين المتعلقة بالمناخ وغيرها من حالات عدم اليقين في القوائم المالية.
معلومات إضافية
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المحتوى بالإنجليزية
The IASB today decided to explore targeted actions to improve the reporting of climate-related and other uncertainties in the financial statements.
The possible actions include development of educational materials, illustrative examples and targeted amendments to IFRS Accounting Standards to improve application of existing requirements.
Given the pace of change in this area, the IASB will also continue to monitor developments to determine whether to take further action.
In progressing this work, IASB technical staff will continue to work closely with ISSB technical staff to facilitate connections in the boards’ work.
As part of this project, which is named Climate-related and Other Uncertainties in the Financial Statements, the IASB has brought together in one place all its available materials supporting companies in their reporting of the effects of climate-related and other uncertainties in the financial statements. The materials can be found on the project page, and will include translations of educational material published earlier in the year as they become available.
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موسومة تحت
الأحد, 17 سبتمبر 2023 12:22
مجلس معايير المحاسبة الدولية يقترح تعديلات ضيقة النطاق للمعايير المحاسبية الدولية لإعداد التقارير المالية
نشر مجلس معايير المحاسبة الدولية (IASB)، تعديلات ضيقة النطاق مقترحة للمعايير المحاسبية الدولية (IFRS)، لإعداد التقارير المالية والإرشادات المصاحبة لها كجزء من الصيانة الدورية للمعايير.
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الأحد, 27 أغسطس 2023 11:35
التحديث التكميلي لمجلس معايير المحاسبة الدولية لشهر أغسطس 2023
يسلط تحديث مجلس معايير المحاسبة الدولية الضوء على القرارات الأولية لمجلس معايير المحاسبة الدولية (IASB).
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الثلاثاء, 22 أغسطس 2023 10:10
أعلن أمناء مؤسسة المعايير الدولية لإعداد التقارير المالية (IFRS) عن تغييرين في الأدوار العليا
أعلن أمناء مؤسسة المعايير الدولية لإعداد التقارير المالية (IFRS) اليوم عن تغييرين في الأدوار العليا يعززان القيادة التشغيلية للمؤسسة ويحسن موقع مؤسسة المعايير الدولية لإعداد التقارير المالية لتعزيز مهمتها.
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الأحد, 30 يوليو 2023 07:44
تحديث ISSB يوليو 2023
يسلط تحديث ISSB الضوء على القرارات الأولية لمجلس معايير الاستدامة الدولية (ISSB).
معلومات إضافية
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المحتوى بالإنجليزية
This ISSB Update highlights preliminary decisions of the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found on the work plan. The ISSB's final decisions on IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook.
The ISSB met virtually on 27 July 2023.
Applying Standards
Researching Targeted Enhancements to ISSB Standards—Path Forward (Agenda Paper 9)
The ISSB met on 27 July 2023 to discuss the path forward for one of the activities described as foundational work in the Request for Information Consultation on Agenda Priorities—specifically, researching targeted enhancements to the ISSB Standards.
The ISSB directed the staff to develop educational material to explain and illustrate how an entity might apply some requirements in IFRS S2 Climate-related Disclosures to disclose information about some nature and social aspects of climate-related risks and opportunities.
All 14 ISSB members agreed with this decision.
Next step
The ISSB will discuss the educational material at a future meeting.
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الخميس, 27 يوليو 2023 06:50
الاتحاد الدولي للمحاسبين يشيد بمصادقة IOSCO على معايير الإفصاح عن الاستدامة للمعايير الدولية لإعداد التقارير المالية S1 و S2
إن اعتماد المنظمة الدولية لهيئات الأوراق المالية (IOSCO) لمعايير الإفصاح عن الاستدامة للمعايير الدولية لإعداد التقارير المالية S1 و S2، ودعوتها إلى العمل مع السلطات القضائية، هي تطورات مرحب بها في مجال الاستدامة.
معلومات إضافية
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المحتوى بالإنجليزية
The endorsement by International Organization of Securities Commissions (IOSCO) of IFRS Sustainability Disclosure Standards S1 and S2, and its call to action to its member jurisdictions, are most welcome developments in the ever-important sustainability space.
We commend the IFRS Foundation, the International Sustainability Standards Board (ISSB), and IOSCO who are dedicated to maintaining fair, efficient and transparent markets. Promoting consistent and comparable climate-related and other sustainability-related information is an important component of this work.
As sustainability reporting becomes increasingly mandatory in some jurisdictions, the focus must turn quickly to mandatory assurance. Without it, the quality of sustainability reporting will lag financial reporting, and there will continue to be issues with greenwashing, reliability, and credibility. The accountancy profession, underpinned by its Code of Ethics, is particularly well placed to provide assurance services across both sustainability and financial disclosure.
IFAC CEO Kevin Dancey said, "IFAC applauds IOSCO’s endorsement of IFRS Sustainability Disclosure Standards S1 and S2, and its call to action to its member jurisdictions. These are important and most welcome developments. Now, the focus must turn quickly to sustainability assurance. IFAC remains committed to advancing these important conversations with our many global stakeholders, including with our 180 member organizations that represent millions of professional accountants all around the world."
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موسومة تحت
الأحد, 09 يوليو 2023 07:33
متطلبات المحاسبة الخاصة بالمعايير الدولية لإعداد التقارير المالية للمسائل المتعلقة بالمناخ في القوائم المالية
نشرت مؤسسة المعايير الدولية لإعداد التقارير المالية (IFRS) نسخة محدثة من موادها التعليمية التي تم تطويرها لمساعدة الشركات على تحديد كيفية النظر في الأمور المتعلقة بالمناخ عند إعداد بياناتها المالية التي تطبق معايير المحاسبة الدولية لإعداد التقارير المالية.
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الإثنين, 15 مايو 2023 08:57
التسجيل في ورشة عمل عبر الإنترنت حول مراجعة محاسبة انخفاض القيمة
سيعقد مجلس معايير المحاسبة الدولية (IASB)، ورابطة المحاسبة الأوروبية (EAA) والمجموعة الاستشارية الأوروبية لإعداد التقارير المالية (EFRAG)
معلومات إضافية
- البلد عالمي
- نوع الفعالية مجانا
- بداية الفعالية الجمعة, 30 يونيو 2023
- نهاية الفعالية الجمعة, 30 يونيو 2023
- التخصص محاسبة ومراجعة
- مكان الفعالية اونلاين
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فعاليات مهنية
الخميس, 09 مارس 2023 08:27
مجلس معايير المحاسبة الدولية يختتم مشروعًا لتحسين منهجه لتطوير متطلبات الإفصاح في معايير المحاسبة الدولية لإعداد التقارير المالية
اختتم مجلس معايير المحاسبة الدولية (IASB) اليوم مشروعه الخاص بتحسين منهجه لتطوير وصياغة متطلبات الإفصاح
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الإثنين, 27 فبراير 2023 08:41
تقترب معايير الاستدامة الدولية الأولى من خط النهاية
أعلن مجلس معايير الاستدامة الدولية أن المعيار الدولي لإعداد التقارير المالية S1 والمعيار الدولي لإعداد التقارير المالية S2 سيصدران في يونيو وسيسريان لبعض الشركات في عام 2024.
معلومات إضافية
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المحتوى بالإنجليزية
Last week at the inaugural IFRS Sustainability Symposium in Montreal, the International Sustainability Standards Board (ISSB) wrapped up deliberations on its first two sustainability standards aimed at creating a global baseline, announcing plans to release IFRS S1 and IFRS S2 in June with an effective date of January 2024.
"It's a very special day," ISSB Chair Emmanuel Faber said at the event, sponsored by AICPA & CIMA, together as the Association of International Certified Professional Accountants. "We are ending a board week that we spent here, where we completed the review of our S1 and S2 standards — officially, after more than 20 sessions of redeliberation, based on the feedback we received from [1,400] letters of comments, many of them coming from you in the audience here."
The ISSB, formed by IFRS in 2021, organised more than 300 outreach events in the two months leading up to the announcment, Faber said.
"None of this would have been possible without basically the continuous momentum that we felt from this room and many other rooms around the world, that there is a need to address the fact that business cannot be as usual and therefore accounting cannot be as usual," Faber said. "We need to change. We need to change because civil society consensuses are changing fast, because world politics are changing fast, because the world is changing, because the planet is changing."
Following the announcement, the International Organization of Securities Commissions (IOSCO) announced its support and its plans to complete an independent review of the standards by the end of the calendar year. In addition, a joint statement from the International Ethics Standards Board for Accountants and the International Auditing and Assurance Standards Board applauded the IFRS annoucement as well as the IOSCO statement, adding that, "We will continue to work closely with all parties as we develop our sustainability standards."
Sue Lloyd, ISSB vice chair, added that the board is "working with our friends at the SEC to keep an eye on what they're doing and what we're doing, and looking for ways to make sure we've got the most consistency possible."
The SEC is expected to release its final rule on climate-related disclosures this spring, about a year after first releasing the proposal.
ISSB leaders said at the symposium that the IFRS will prioritise helping affected parties tackle the challenges associated with implementing the new standards. While Faber discussed how the new standards could drive competitive advantages over time, Lloyd shared her belief that the common language created by a global baseline could lead to its own set of dividends.
"I hope that our global baseline facilitates that," Lloyd said. "Even if there are particular jurisdictional compliance requirements, that if that's built from the global baseline, there are real efficiency benefits.
"It's not only for investors, which is important, but I think when there's also a real efficiency and cost benefit for companies, that's when it's a real winning formula."
The formula has changed, and it continues to evolve. And, according to the head of AICPA & CIMA, the accounting profession must continue to evolve as well.
"The expectations of business is changing so dramatically," said Barry Melancon, CPA, CGMA, the CEO of AICPA & CIMA. "If you think about the history in the modern business evolution, what governments required a business was essentially two things: They required them to pay their taxes, and they required them to provide certain financial information to the government. We could go back in history and, for decades, that was the basic pretence.
"But today, government and multi-stakeholders, investors, and others are requiring a much broader set of information. What is the strategy? How does it connect? What are the weaknesses? What are the positives? Where is the connectivity? That's really what the framework of integrated reporting is all about."
Melancon continued: "The notion is, 'How do we create this framework?' A rationalised framework that's not competing with 100 or 200 or 400 [frameworks] … so that the business information flows and strategies and risks are consistently applied with reliability that comes with that process."
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